New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 802
Pass through of tax prohibited
Official textnysenate.govlast amended
§ 802. Pass through of tax prohibited. An employer cannot deduct from the wages or compensation of an employee any amount that represents all or any portion of the tax imposed on the employer under this article.
Source: view the official text
In this article (8 sections)
- 800 · Definitions
- 801 · Imposition of tax and rate
- 802 · Pass through of tax prohibited
- 803 · Exemption override
- 804 · Payment of tax
- 805 · Deposit and disposition of revenue
- 806 · Procedural provisions
- 807 · Enforcement with other taxes